The utility model discloses a secondary reheating boiler with a wall type reheater. An existing large-capacity secondary reheating boiler is provided with two reheater systems, and three controlled high-temperature heating surfaces in an existing arrangement mode have the defects that adjustment lag exists, the adjustment range is small, the load adjustment range is limited, and the temperature adjustment mode and heating surface heat absorption coupling difficulty is large. The secondary reheating boiler comprises a secondary reheating boiler body. A middle header (2) is arranged in the middle of a hearth (1) of the body. A wall type reheater tube panel (3) is distributed on the water cooling wall, above the middle header, of the boiler and composed of a set of light tubes (4), and the light tubes are densely ranked on the surface of the water cooling wall at equal pitches. The secondary reheating boiler is used for adjustment of reheating steam temperature and heat distribution.